Chapter I – General (s. 18)
- 18 Transfers between spouses or civil partners
- 19 Annual exemption
- 20 Small gifts
- 21 Normal expenditure out of income
- 22 Gifts in consideration of marriage or civil partnership
- 23 Gifts to charities or registered clubs
- 24 Gifts to political parties
- 24A Gifts to housing associations
- 25 Gifts for national purposes, etc.
- 26 Gifts for public benefit
- 26A Potentially exempt transfer of property subsequently held for national purposes etc.
- 27 Maintenance funds for historic buildings, etc.
- 28 Employee trusts
- 28A Employee-ownership trusts
- 29 Loans – modifications of exemptions
- 29A Abatement of exemption where claim settled out of beneficiary’s own resources